Authorizes certain exemptions from school district real property taxes for volunteer firefighters

This bill allows school districts to provide property tax exemptions for volunteer firefighters' primary residences within their district. To qualify, firefighters must be certified members of a local fire company for at least five years, reside in the district, and live in the property as their main home. The exemption covers up to $12,000 in tax value (adjusted by state rates) and requires school districts to adopt local rules through public hearings. Firefighters with 20+ years of service may qualify for a lifetime exemption if their residence remains in the district.